Section 117 – Dwellings in the same building
122.Subsections (1) and (3) enable two dwellings to be “linked dwellings” if they are in the same building, they meet the common ownership condition and there is private access between them.
123.Subsection (2) defines common ownership for companies (subsection (3)(a)) as entitlement of the same or connected companies to the chargeable interests in each dwelling. Dwellings pass the common ownership test also if chargeable interests in each are held for the purposes of the same collective investment scheme (subsection 2(b)).
124.Subsection (4) and (5) disapply subsection (3) if one of the dwellings is relieved from the annual tax, except by the relief for dwellings open to the public (section 137) or is a charitable company that is exempt from ATED because it is deemed not to meet the ownership condition.
125.Subsection (6) ensures that public bodies or bodies established for national purposes cannot be connected with a company.
126.Subsection (7) provides that further dwellings in the same building are to be amalgamated with other amalgamated dwellings under this section (so that all of the dwellings are considered suitable for use as a single dwelling) if the additional dwellings are linked with any one of them.
